2005 (10) TMI 23 - AT - Service Tax

Demand and Penalty(Service tax) Appellant were deposited service tax in non- designated branch- Assessee claiming its transfer to appropriate branch- After considering situation no penalty called for

Summary

The Appellate Tribunal CESTAT, Mumbai found that the service provider deposited the entire amount of service tax in a non-designating bank, which was later transferred to the appropriate bank branch. The lower authorities' order confirming the tax demand and penalty was set aside, and the case was remanded for further verification based on a Pay Accounts office letter dated 3-4-2003. No penalty was imposed. Appeal allowed for remand to the original authority.